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Operativt anställdas attityder till en ny styrning: En fallstudie om Balanced Scorecard under införandefasen inom HSB Norr
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Since 1980 the organizations´ financial management has changed and in 1992 the founders Robert S. Kaplan and David P. Norton introduced Balanced Scorecard. Balanced Scorecard focuses on both the financial ratio and non-financial ratios that together lead the company towards long term strategic goals. At the introduction phase of the Balanced Scorecard it´s significant to take the organizations employee’s attitudes in consideration to successfully handle the modification. Our purpose with this study is: To describe and analyze the operative employees attitudes to the Balanced Scorecard within an organization and understand how this will affect the control model's future in the organization. To answer the purpose, a deductive approach were used and then combined with a qualitative analysis. We also choose to collect the empirical data through a case study on HSB Norr, where nine employees were interviewed using a semi-structured interview guide. There were a total of nine respondents and five of these had a personal interview and four had a telephone-interview. Through the use of theory and the empirical collection compiled an analysis. The analysis revealed interpretations by setting the empirical data to theory. In the conclusion the research questions were answered. A conclusion that could be drawn was that the co-workers generally have a positive attitude to the implementation of the Balanced Scorecard within HSB Norr. Since there was a demand of the implementation of the Balanced Scorecard this could also affect the attitude of the operative employees in a positive way. Another conclusion was that the employees probably would use the old implemented model even after the implementation of the Balanced Scorecard.

Place, publisher, year, edition, pages
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik
URN: urn:nbn:se:ltu:diva-49320Local ID: 6ac89b73-71f7-4726-9d11-9390b8eff866OAI: diva2:1022667
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Validerat; 20150615 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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Petersson, CarolinaBroberg Sandberg, Oscar

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